The Military Manual (2005) of the Netherlands states: “It is … forbidden to use the adversary’s flags, military emblems, distinguishing signs or uniforms during attacks, or with a view to concealing, furthering, protecting or hindering military operations.”

In its chapter on non-international armed conflict, the manual states: “It is also prohibited to make use of the flags, military emblems, uniforms and distinctive signs of States that are not parties to the conflict, or those of the adversary.”

Under the International Crimes Act (2003) of the Netherlands, “making improper use … of the flag or of the military insignia and uniform of the enemy, … resulting in death of serious personal injury”, is a crime, when committed in an international armed conflict.